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      Question

      Under Section 19(13), an order of conditional attachment

      of property made by the Tribunal WITHOUT complying with the procedure prescribed in Section 19(13) shall be:
      A Void, as per Section 19(16) Correct Answer Incorrect Answer
      B Voidable at the option of the defendant Correct Answer Incorrect Answer
      C Valid but subject to challenge before the DRAT Correct Answer Incorrect Answer
      D Operative for 30 days but void thereafter unless confirmed by the High Court Correct Answer Incorrect Answer
      E Valid unless challenged by the defendant within 15 days Correct Answer Incorrect Answer

      Solution

      Section 19(16) expressly states that if an order of attachment is made without complying with the provisions of Section 19(13), such attachment shall be void. Section 19(13) requires the Tribunal, before ordering attachment, to be satisfied (on application or otherwise) that the defendant is about to dispose of or remove property with intent to frustrate recovery, and to direct the defendant to furnish security or show cause. The void nature of non-compliant attachments is an absolute rule - the attachment is of no legal effect whatsoever, not merely voidable. This procedural safeguard protects defendants against arbitrary pre-adjudication property freezes.

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